My cat, Holly, hates having her belly touched.
She absolutely will not have it and she does not play. Her ears go up; her teeth get bared; her claws come out; and she goes in for the kill. Today, I found out the hard way she doesn't like having her back legs stroked either.
I guess all that's left is top of the body petting and around the face scritches since she has so many "do not touch" zones.
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My Logan, who was my baby boy from 2003 until his passing in January 2018, could not STAND to have his belly touched. He didn't seem to want to be petted at all at first, but I soon found that there was an area on his back where he was willing to be stroked. It took a while, but he learned to enjoy it, and the boundaries of the touchable area got bigger as time went on. But the belly was ALWAYS off limits.
A few months after he passed, we adopted Willow, who adores being petted and can't get enough of it. She even likes belly rubs. Sometimes, when she's in the mood, until she gets tired of it. 
She tends to get tired of it sooner than I would like, but it is glorious while it lasts! 
On the whole, I think cats tend to be less into belly rubs than dogs. Ime, some like it, but usually only up to a point, and a lot of them never really go for it. Like everything about cats, we have to content ourselves with what they are willing to allow. 